Bakkerij Guns: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Bakkerij Guns
Largest movements
- Cash -€16,282
down €16,282 (-31.0%), from €52,579 to €36,296
mainly Debts after one year (-€22,700) and Investment in fixed assets (net) (-€15,946)
- Tangible fixed assets -€11,421
down €11,421 (-9.0%), from €127,029 to €115,608
of which Plant, machinery and equipment: -€10,943
- Intangible fixed assets +€6,500
up €6,500 (+30.9%), from €21,034 to €27,534
- Debts after one year -€22,700
down €22,700 (-23.0%), from €98,907 to €76,207
- Profit (loss) carried forward +€13,062
up €13,062 (+926%), from €1,410 to €14,472
- Trade debts -€8,155
down €8,155 (-52.9%), from €15,408 to €7,253
- Other debts -€4,269
down €4,269 (-6.6%), from €64,533 to €60,264
- Tax, wage and social debts +€2,739
up €2,739 (+210%), from €1,307 to €4,046
of which Remuneration and social security: +€1,769
- Staff costs -€5,480
down €5,480 (-6.0%), from €91,283 to €85,803
- Gross operating margin -€2,059
down €2,059 (-1.5%), from €139,953 to €137,894
- Depreciation +€2,051
up €2,051 (+10.9%), from €18,815 to €20,866
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,803 | €188,583 | -€18,220 | -8.8% |
| Fixed assets | 21/28 | €148,063 | €143,142 | -€4,921 | -3.3% |
| Intangible fixed assets | 21 | €21,034 | €27,534 | +€6,500 | +30.9% |
| Tangible fixed assets | 22/27 | €127,029 | €115,608 | -€11,421 | -9.0% |
| Plant, machinery and equipment | 23 | €112,879 | €101,936 | -€10,943 | -9.7% |
| Furniture and vehicles | 24 | €1,375 | €2,438 | +€1,064 | +77.4% |
| Other tangible fixed assets | 26 | €12,775 | €11,233 | -€1,542 | -12.1% |
| Current assets | 29/58 | €58,740 | €45,441 | -€13,299 | -22.6% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,162 | €3,145 | +€1,983 | +171% |
| Trade receivables | 40 | €1,162 | €2,372 | +€1,210 | +104% |
| Other amounts receivable | 41 | - | €773 | +€773 | |
| Cash at bank and in hand | 54/58 | €52,579 | €36,296 | -€16,282 | -31.0% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €206,803 | €188,583 | -€18,220 | -8.8% |
| Equity | 10/15 | €5,410 | €18,472 | +€13,062 | +241% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | - | €4,000 | +€4,000 | |
| Issued capital | 100 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €1,410 | €14,472 | +€13,062 | +926% |
| Amounts payable | 17/49 | €201,393 | €170,111 | -€31,282 | -15.5% |
| Amounts payable after more than one year | 17 | €98,907 | €76,207 | -€22,700 | -23.0% |
| Financial debts | 170/4 | €98,907 | €76,207 | -€22,700 | -23.0% |
| Amounts payable within one year | 42/48 | €102,486 | €93,904 | -€8,582 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €21,238 | €22,341 | +€1,103 | +5.2% |
| Trade debts | 44 | €15,408 | €7,253 | -€8,155 | -52.9% |
| Suppliers | 440/4 | €15,408 | €7,253 | -€8,155 | -52.9% |
| Taxes, remuneration and social security | 45 | €1,307 | €4,046 | +€2,739 | +210% |
| Taxes | 450/3 | €1,116 | €2,086 | +€970 | +86.9% |
| Remuneration and social security | 454/9 | €191 | €1,960 | +€1,769 | +924% |
| Other amounts payable | 47/48 | €64,533 | €60,264 | -€4,269 | -6.6% |
| Remuneration, social security and pensions | 62 | €91,283 | €85,803 | -€5,480 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,815 | €20,866 | +€2,051 | +10.9% |
| Other operating charges | 640/8 | €1,219 | €1,555 | +€336 | +27.6% |
| Gross operating margin | 9900 | €139,953 | €137,894 | -€2,059 | -1.5% |
| Operating profit (loss) | 9901 | €28,636 | €29,669 | +€1,033 | +3.6% |
| Financial income | 75/76B | €43 | €0 | -€43 | -99.9% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -99.9% |
| Financial charges | 65/66B | €5,570 | €5,976 | +€406 | +7.3% |
| Recurring financial charges | 65 | €5,570 | €5,976 | +€406 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €23,108 | €23,693 | +€585 | +2.5% |
| Income taxes | 67/77 | - | €631 | +€631 | |
| Profit (loss) for the period | 9904 | €23,108 | €23,062 | -€46 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,108 | €23,062 | -€46 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.